There is often a question who will have the tax deductions for the children following a divorce of parents. The short answer is the parent who has the child or children the majority of the time, that being more than 50 percent of the time. However, the parties may...

On January 3, 2013, the Department of Homeland Security (DHS) published a new unlawful presence waiver rule, which allows certain immediate relatives of U.S. citizens who are physically present in the U.S. to request provisional unlawful presence waivers prior to...